Page 212 - 臺大管理論叢第32卷第2期

Directors’ and Officers’ Liability Insurance and Corporate Social Responsibility

大管理論叢，26 卷 1 期：153-180。(Chen, Tsai-Jyh, Shiu, Yung-Ming, and
Chang, Nina. 2015. The risk management effect of corporate social responsibili-
ty on shareholder value. NTU Management Review, 26 (1): 153-180.)
陳彩稚與龐嘉慧，2008，董監事暨重要職員責任保險之需求因素分析，臺大管理
叢論，18 卷 2 期：171-195。(Chen, Tsai-Jyh, and Pang, Chia-Hui. 2008. An
analysis of determinants of the corporate demand for directors’ and officers’ lia-

bility insurance. NTU Management Review, 18 (2): 171-195.)
湯麗芬、廖秀梅與李建然，2014，董監事暨重要職員責任保險對管理階層盈餘管理
行為之影響，經濟論文，42 卷 3 期：331-368。(Tang, Li-Fen, Liao, Hsiu-
Mei, and Li, Jan-Zan. 2014. Directors and officers liability insurance, earnings
management behavior of managers. Academia Economic Papers, 42 (3): 331-

368.)
________ ，2015，董監事暨重要職員責任保險與財務報表重編之關聯性，經濟論
文叢刊，43 卷 4 期：549-588。(Tang, Li-Fen, Liao, Hsiu-Mei, and Lee, Jan-
Zan. 2015. The relationship between directors’ and officers’ liability insurance
and financial statement restatements. Taiwan Economic Review, 43 (4): 549-
588.)

詹素嬌、蘇淑慧與劉政淮，2014，投保董監事責任險與保險金額於審計公費之影
響，會計審計論叢，4 卷 1 期：25-51。(Chan, Su-Chiao, Sue, Shu-Hui, and
Liou, Cheng-Hwai. 2014. Does directors’ and officers’ liability insurance matter
to audit fee?. Review of Accounting and Auditing Studies, 4 (1): 25-51.)

廖秀梅、湯麗芬與李建然，2016，董監事暨重要職員責任保險與盈餘穩健性，會
計評論，63 期：109-150。(Liao, Hsiu-Mei, Tang, Li-Fen, and Lee, Jan-Zan.

2016. Directors’ and officers’ liability insurance and earnings conservatism.
Journal of Accounting Review, 63: 109-150.)
________ ，2017，董監事暨重要職員責任保險對企業信用評等之影響，臺大管理
論叢，27 卷 4 期：75-104。(Liao, Hsiu-Mei, Tang, Li-Fen, and Lee, Jan-Zan.
2017. The effect of directors’ and officers’ liability insurance on firms’ credit rat-
ings. NTU Management Review, 27 (4): 75-104.)

廖益興、單騰笙與高儷華，2021，管理階層法律責任與企業租稅規避，中山管理評
論，29 卷 1 期：33-70。(Liao, Yi-Hsing, Sang, Teng-Sheng, and Kao, Li-Hua.
2021. Managerial legal liability coverage and corporate tax avoidance. Sun Yat-
sen Management Review, 29 (1): 33-70.)

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